Income Tax Act 1805

Contracts between Landlord and Tenants, or other Persons, not to be binding contrary to this Act.

CCII. Provided always, and be it further enacted, That no Contract, Covenant, or Agreement between Landlord and Tenant, or any other Persons, touching the Payment of Taxes and Assessments to be charged on their respective Premises, shall be deemed or construed to extend to the Duties by this Act charged thereon, nor to be binding contrary to the Intent and Meaning of this Act, but that all such Duties shall be charged upon and paid by the respective Occupiers, subject to such Deductions and Repayments as are by this Act authorized and allowed; and all such Deductions and Repayments shall be made and allowed accordingly, not-withstanding such Contracts, Covenants, or Agreements.